Section 02.10: Account Codes -- Personal Services (10100-19999)
General
This group of account codes applies to all payroll expenditures. It is divided into eight categories:
- Unclassified salaries
- Unclassified pay
- Classified salaries
- Classified pay
- Student pay
- Salaries and pay to clinical fellows and graduate assistants
- Benefit compensation
- Other payroll expenses for fringe benefits paid by the state
The following abbreviations are used throughout this section:
- FWSP- Federal Work Study Program
- OPE- Other payroll expenses
- SEIU/OPEU- Service Employees International Union/Oregon Public Employees Union
- PEBB- Public Employees Benefit Board
[1] Unclassified Salaries
[2] Unclassified Pay
[3] Classified Salaries
[4] Classified Pay
These codes record supplemental and miscellaneous non-budgeted payments. These include vacation payout, overtime, differentials (shift, lead-worker, and work out-of-class) and special pay (penalty pay, special duty, stand-by/on-call and pay in lieu of retirement).
10433 Lead-Work Differential
Premium pay while performing as a lead worker. Lead-work differential is a base-pay supplement for employees formally assigned lead-work duties by their supervisors. Lead-work differential is not computed at the rate of time and one-half for overtime or holiday work. This code is also used for charge differential for Licensed Practical Nurses.
[5] Student Pay
[6] Salaries and Pay to Clinical Fellows and Graduate Assistants
[7] Benefit Compensation
[8] Other Payroll Expenses
[a] Other Payroll Expenses
[b] Other Payroll Expenses - Payroll System Adjustments
[c] Accrued Leave
[d] Graduate Fee Remission/Benefit/Subsidy
